# Commission Decision of 22 December 2009 authorising Ireland to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2009) 10418) (Only the English text is authentic) (2010/5/EU, Euratom), Article 1

Extent: E+W+S+N.I.

For the purpose of calculating the VAT own resources base from 1 January 2009, Ireland is authorised to use approximate estimates in respect of the following category of transactions referred to in part B of Annex X to Directive 2006/112/EC:
Transport of passengers (point 10).

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Source: https://www.legislation.gov.uk/eudn/2010/5/article/1 (the official version)
Page: https://openlegislation.uk/eu-decision-2010-5/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.